Information for ruling 600010270
This section is Advance Tariff Ruling
- Start date
- 18 Apr 2024
- Expiry date
- 17 Apr 2027
- Commodity code
- 7610909095 (opens in new tab)
- Description
- Geometric decorative fence screen designed to fit the fencing system. The product is made from marine-grade aluminium with a powder coat. They can be colour matched to blend in with the fencing system. Screen size: 1710mm x .10mm x 4mm.
- Keywords
- COATED OF ALUMINIUM OF BASE METALS FENCING STRUCTURES DECORATIVE
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b) GIR 1 has been used to classify this product by the terms of heading 7610 aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. GIR 6 has been used to classify the goods to subheading level 761090 other than doors, windows and their frames and thresholds for doors 8 Digit Code 76109090 - other than bridges and bridge-sections, towers and lattice masts 10 Digit Code 7610909095 other than elsewhere specified within this commodity code Also Classified in Accordance with: Section Note 3 to Section XV Harmonised Standard Explanatory Notes (HSENs) to heading - 7610